Integrated sustainability management for organizations

Purpose – The purpose of this paper is to propose the Viable System Model (VSM) as an effective model to base the analysis of organizational sustainability (long-term viability). It is specifically proposed as a model to integrate the various sustainability tools, and as the basis for designing a unified Sustainability Management System. Design/methodology/approach – The VSM is used as an organizational model to examine three prominent sustainability standards: ISO 26000, ISO 14001 and ISO 14044. A generic manufacturing company is used as a template; and its typical business processes are related to each of the VSM’s components. Each clause of the three sustainability standards is then mapped on to the VSM model. These three models are integrated into one, by analysing the differences, similarities and complementarities in the context of each VSM component, and by identifying common invariant functions. Findings – In all, 12 generic sustainability functions are identified. ISO 26000 has the widest scope; ISO 14001 is focused primarily on internal measurement and control (System 3), while ISO 14044 is a complex performance indicator at the System 3 level. There is a general absence of System 2. Each standard can be regarded as a distinct management layer, which needs to be integrated with the Business Management layer. Research limitations/implications – Further research is needed to explore the specifics of integration. Practical implications – This integration should not be based on creating distinct roles for each management layer. Originality/value – The paper uses the insights of organizational cybernetics to examine prominent sustainability standards and advance sustainability management at the business level

Sustainable ICT equals not ICT for sustainability

In this opinion paper we promote the idea of an open dialogue to take place from within the Sustainable Futures journal that will offer the opportunity to a wide range of actors and stakeholders to present their ideas, concerns and worries on a variety of issues relevant and related to aspects of sustainability. Such an open-ended approach will help overcome opposing dynamics that currently cater for polarization and as a result to the segregation within the scientific community and the society at large. On the positive side, there is a wide spectrum of ambitious, game-changing and disruptive initiatives that can be taken from academia, from the industry, from the activists’ movements and the citizens at large, which will aim to increase our freedoms and not reduce them

Role of ICT in promoting sustainable consumption and production patterns - a guideline in the context of Bangladesh

Sustainable development is of much focus now-a-days due to global warming and continuing depletion of natural resources. Implementation of sustainable consumption and production patterns is central to achieving sustainable development. Many countries along with the United Nations have reiterated this fact in multiple global platforms. Growing industrialisation and population growth are gradually making developing countries more and more susceptible to unsustainable patterns of production and consumption. Many governments are taking strategies to change this situation. Science and technology have been proven to be effective in fighting poverty and un-sustainability in many cases previously, and have the potential to be helpful in the implementation of sustainable patterns of consumption and production. This paper, therefore, focuses on the use of technology, in the form of ICT, in changing unsustainable patterns of consumption and production in the context of Bangladesh

Introducing a Data Perspective to Sustainability: How Companies Develop Data Sourcing Practices for Sustainability Initiatives

Many companies use the UN Sustainable Development Goals as a point of reference for their sustainability initiatives and actions. Reporting on these goals requires collecting, processing, and interpreting substantial amounts of data (e.g., on emissions or recycled materials) that were previously neither captured nor analyzed. Although prior studies have occasionally highlighted the issues of data availability, data access, and data quality, a research void prevails on the data perspective in the sustainability context. This article aims at developing this perspective by shedding light on data sourcing practices for the reliable reporting of sustainability initiatives and goals. We make a two-fold contribution to sustainability and Green IS research: First, as a theoretical contribution, we propose a framework based on institutional theory to explain how companies develop their data sourcing practices in response to regulatory, normative, and cultural-cognitive pressures. Second, our empirical contributions include insights into five case studies that represent key initiatives in the field of environmental sustainability that touch on, first, understanding the ecological footprint, and, second, obtaining labels or complying with regulations, both on product and packaging levels. Based on five case studies, we identify three data sourcing practices: sense-making, data collection, and data reconciliation. Thereby, our research lays the foundation for an academic conceptualization of data sourcing in the context of sustainability

Further evidence on the link between firm's control mechanisms and firm financial performance: Sultanate of Oman

Based on the agency theory perspective and its corporate governance problem, the current study investigated how control mechanisms affect firm financial performance with a special concentrate on the role of the audit committee on the enhancement of firm financial performance. The empirical findings of this study based on the listed firms in the Sultanate of Oman revealed that the control mechanisms, including committee size and board independence, positively enhance financial performance represented by ROEand therefore this leads to encouraging firms to focus on such mechanisms. By contrast, audit size, board size and board independence are totally not motivated to engage with financial performance due to the insignificant link with ROA. On the other hand,a negative correlation has been found between a board meeting and financial performance represented by ROE. The practical evidence of the implicationsby the current study found that for improvement of firm financial performance; that even though if mostof the GCC governments recently have focused on corporate social responsibility because largely voluntary nature of corporate social responsibility, they should focus of the control mechanisms that suggested by the current study to play a significant rolefor enhancing firm financial performance

Technological Measurement in the Mining Industry in Relation to Environmentally Friendly Mining

The purpose of this thesis is to discuss in detail the significance of technology trends to the mining industry. Technological measurement in the mining industry in relation to environmentally friendly mining is examined. The main research question seeks to find out how technologies have transformed the face of the environment and future potentials. The methodology employed in the study, scope and the importance of the research are discussed. The present study has attempted to prove that newer technologies have transformed the face of the envi-ronment in relation to green mining and future potentials in the mining industry. Recommendation for improvement and adoption by mining industry and technology developers, and recommendation for future research in the subject of study have been given

Towards a conceptual decision support systems framework aimed at narrowing the tax gap in South Africa : a narrative case study

Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS.JurisprudenceD. Phil. (Information Systems

Identifying the Challenges in Commercializing High Technology: A Case Study of Quantum Key Distribution Technology

This article examines the challenges in commercializing high technologies successfully and sustainably using quantum key distribution (QKD) technology as a case study. Quantum communication is increasingly relevant to cybersecurity and nanotechnology, which will replace current technologies and change the way we live. To understand how such high technology could be successfully commercialized, we interviewed individuals from four metrology institutions and two international companies. The result revealed that scattered and small markets, supply chain development, technology validation/certification, a lack of available or adequate infrastructure, and after-sales services are the most serious challenges facing successful commercialization of quantum communication technology. To validate these challenges, we conducted a survey of 60 experts, 49 of whom agreed that above-mentioned factors could affect the commercialization success of QKD technology. Likewise, the survey revealed that technical development, customer orientation/awareness, and government regulations could also hinder the commercialization of QKD technology.  </p